{"id":55435,"date":"2025-07-22T14:42:56","date_gmt":"2025-07-22T09:12:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=55435"},"modified":"2025-07-22T14:42:56","modified_gmt":"2025-07-22T09:12:56","slug":"regarding-reopening-of-case-after-period-mentioned-in-148-2","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/regarding-reopening-of-case-after-period-mentioned-in-148-2\/","title":{"rendered":"Regarding reopening of case after period mentioned in 148"},"content":{"rendered":"<p>Notice u\/s 148 was issued on 05.04.2022 for A.Y 2018-19 after completing the formalities of issue of notice u\/s 148A(b) and order u\/s 148A(d).<\/p>\n<p>The assessment was going on. In the meantime assessee received notice u\/s 153C dt 18.01.2023 in a search matter conducted on 20.10.2019 and therefore proceeding u\/s 148 got abated. AO pass the assessment order u\/s 153C on 13.02.2024 at returned income. Thereafter assesse received notice u\/s 263 from CIT mentioning that AO has not discussed the issue raised while opening case u\/s 148. It is also alleged that he did not make any inquiry about matter mentioned in notice u\/s 148. CIT pass the order u\/s \u00a0263 \u00a0treating order passed u\/s 153C as erroneous and prejudicial to the interest of the revenue. \u00a0As no incriminating material relating to A.Y 2018-19 was found as per satisfaction note, whether the CIT is justified in treating order as erroneous and moreover whether the AO can go beyond material mentioned in satisfaction note.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[1336,71,116,202,1335],"class_list":["post-55435","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-incriminating-material","qa_tag-reopening-of-assessment","qa_tag-revision-of-orders-prejudicial-to-revenue","qa_tag-search-assessment","qa_tag-section-263"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/55435","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55435"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55435"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=55435"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=55435"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=55435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}